Regulation 4 Power to treat benefits as having arisen before the assessment dateF2
Where—
a member of an eligible scheme died before the commencement of the assessment period in relation to the scheme; and
during the period beginning with the assessment date and ending with the receipt by the trustees or managers of the transfer notice, a person became entitled under the scheme rules to a F1death benefit or a contribution refund (within the meaning of section 101AB(4) of the 1993 Act) in respect of that member,
that person's entitlement to that benefit shall, for the purposes of section 166(2) of the Act (duty to pay scheme benefits unpaid at assessment date), be treated as having arisen before the assessment date.
Annotations
Textual amendments
- F1
Words in reg. 4(b) substituted (1.4.2009) by Pension Protection Fund (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/451), regs. 1, 5(4)
- F2
Reg. 4 heading substituted (1.4.2009) by Pension Protection Fund (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/451), regs. 1, 5(3)